Sustainability and Management An International Perspective

In the wake of the 1987 Brundtland Report, sustainable development has become key to the management systems within businesses, and a means by which companies can increase their long-term value. Being a ?sustainable company? increasingly means ?staying alive in business? and has become a necessity for all kinds of enterprises, from the micro-sized to global corporations. In more recent years, many companies, and indeed governments, have looked at sustainability as a means to combat the multiple challenges of environmental accidents, global warming, resource depletion, energy, poverty and pollution.

However, being sustainable or maintaining sustainability is not an easy task for a company?s management function. It needs continuous support and engagement from the board, the executive management, staff and other stakeholders alike. Additionally, it brings extra costs to the company in terms of hiring trained staff, organising continuous training in the company, publishing sustainability reports and subscribing to a rating system. Sustainability must be nourished by a company?s board as well as by all of its departments, such as accounting, marketing and human resources. By the same token, it is not enough for a company simply to declare itself a ?sustainable business? or rely on past measures and reputation; sustainability is an ongoing activity and one which has to be proved by periodically disclosing sustainability reports, according to international rating systems.

In Sustainability and Management: An International Perspective, K?ymet Çal?yurt and Ülkü Yüksel bring together international authors from a variety of specialisations to discuss the development, aspects, problems, roadmap, trends and disclosure systems for sustainability in management. The result is a lively, insightful exposition of the field.

List of figures

List of tables

List of contributors

Foreword

Acknowledgements

Introduction: the need of sustainability in management

Kıymet Çaliyurt and Ülkü Yüksel

PART I

Sustainability and management in Europe

1 The flawed logic of sustainable development

David Crowther and Shahla Seifi

2 The representation of produced value for health care organizations: a proposal for "socially responsible reporting" through "non- social" reporting tools in the Italian health care sector

Carmela Gulluscio and Patrizia Torrecchia

3 The notion of sustainability in strategies of Polish companies: the perspective of WIG20 firms

Maria Aluchna

4 Towards a classification of consumer sustainability

Tillmann Wagner and Alexander Stich

PART II

Sustainability and management in Asia

5 Investigation of internal and external factors causing unethical behavior of accounting professionals

Ali Uyar and Ali Haydar Gungormuş

6 Corporate environmental reporting in Turkey: status and challenges

Uğur Kaya and Yaşar Bayraktar

7 Sustainability reporting in the airline industry: the case of Turkish Airlines

John Taskinsoy and Ali Uyar

8 The internal control system in the prevention of mistakes and fraud: an application in hospitality management

Mehmet Erkan, Ercüment Okutmuş and Ayse Ergül

9 Banking and sustainable development in China

Jing Bian

10 Ethical issues in business administration and their effects on

social and economic development

Rasim Abutalibov, Rufat Mammadov and Seymur M. Guliyev

11 Integrated sustainability and social responsibility communication

Duygu Türker And Huriye Toker

12 Sustainability in airlines

Hesam Shabaniverki

13 Sustainability reporting

Cağatay Akarcay and Ayca Akarcay Öğüz

PART III

Sustainability and management in the Far East

14 Ethical issues characteristics and their relevance to auditors’ ethical decision- making in Malaysia

Razana Juhaida Johari, Zuraidah Mohd Sanusi, Rashidah Abdul Rahman and Normah Omar

15 Human capital, governance and firms’ performance in public listed companies of Malaysia: is there a relationship?

Roshima Said and Noorain Omar

PART IV

Sustainability and management in Australia, the USA and Brazil

16 A narrative on teaching sustainability

Maria Lai- Ling Lam and Martha J.B. Cook

17 Sustainability and the consumer- citizen’s consumption consciousness

Julie E. Francis and Teresa Davis

18 Marketing’s role in the future of corporate sustainability efforts

Ravi Parameswaran, Krishna Parameswaran, Steven Kooy and Susan Kuzee

19 Agenda 21 as a tool for managing the relationship between companies and communiti

Kıymet Çalıyurt is the founder of the International Group on Governance, Fraud, Ethics and Social Responsibility (IGonGFE&SR) and the president of the National-International-Students’ Conference Series on Governance, Fraud, Ethics and Social Responsibility (IConGFE&SR). She also founded the International Women and Business Group, which organises a global annual conference. Kıymet has published papers and book chapters both nationally and internationally on fraud, social responsibility, ethics in accounting/finance/aviation disciplines and NGOs.

Ülkü Yüksel is a Senior Lecturer of Marketing at the University of Sydney Business School in Australia. Ulku is an active member of the International Centre for Anti-consumption Research (ICAR), representing the University of Sydney Business School, Australia. Her research revolves around the application of consumer marketing concepts in various contexts, including services marketing, international business and cross-cultural consumer behaviour. Specifically, she investigates the effects of culture and psychological pressure on decision- making by managers and consumers, as they confront the risk and cost of their decisions.